B-88812, SEPTEMBER 9, 1949, 29 COMP. GEN. 122

B-88812, SEPTEMBER 9, 1949, 29 COMP. GEN. 122

DISTRICT OF COLUMBIA SCHOOL TEACHERS - RETIREMENT - INCLUSION OF INCREASE UNDER ACT OF JUNE 30, 1949 THE MINIMUM AMOUNT--- NOT LESS THAN THE MAXIMUM SALARY ($4,000 PER YEAR) FOR CLASS 1, GROUP A, FIXED IN SECTION 1 OF THE DISTRICT OF COLUMBIA TEACHERS' SALARY ACT OF 1947--- OF THE AVERAGE ANNUAL SALARY OF DISTRICT OF COLUMBIA SCHOOL TEACHERS USED TO DETERMINE THE PORTION OF ANNUITY PRESCRIBED IN SECTION 5 OF THE ACT OF AUGUST 7, 1946, IS TO BE REGARDED AS INCREASED FROM $4,000 TO $4,330 EFFECTIVE AS OF THE FIRST DAY OF THE FIRST PAY PERIOD BEGINNING AFTER JUNE 30, 1948, BY REASON OF THE PROVISIONS OF SECTION 3 (B) OF THE ACT OF JUNE 30, 1949, WHICH INCREASES BY $330 THE MAXIMUM SALARY FOR TEACHERS IN CLASS 1, GROUP A.

COMPTROLLER GENERAL WARREN TO THE PRESIDENT, BOARD OF COMMISSIONERS OF THE DISTRICT OF COLUMBIA, SEPTEMBER 9, 1949:

REFERENCE IS MADE TO YOUR LETTER OF AUGUST 23, 1949, REQUESTING DECISION WHETHER " PUBLIC LAW 151, APPROVED JUNE 30, 1949, HAS THE EFFECT OF INCREASING THE MINIMUM AMOUNT OF THE AVERAGE ANNUAL SALARY USED TO DETERMINE THE PORTION OF ANNUITY DESCRIBED IN SECTION 5 (1) OF THE TEACHERS' RETIREMENT ACT APPROVED AUGUST 7, 1946 (FROM $4,000) TO $4,330.00 EFFECTIVE AS OF THE FIRST DAY OF THE FIRST PAY PERIOD WHICH BEGAN AFTER JUNE 30, 1948.'

SECTION 5 OF THE TEACHERS' RETIREMENT ACT APPROVED AUGUST 7, 1946, 60 STAT. 878, PROVIDES:

THAT FOLLOWING THE EFFECTIVE DATE OF THIS ACT EVERY TEACHER WHO SHALL BE RETIRED UNDER THE PROVISIONS OF SECTION 3 OR SECTION 4 OF THIS ACT SHALL RECEIVE AN ANNUITY COMPOSED OF (1) A SUM EQUAL TO 1 PERCENTUM OF HIS AVERAGE ANNUAL SALARY RECEIVED DURING ANY FIVE CONSECUTIVE YEARS OF ALLOWABLE SERVICE IN THE PUBLIC SCHOOLS OF THE DISTRICT OF COLUMBIA, AT THE OPTION OF THE TEACHER, FOR EACH YEAR OF HIS WHOLE TERM OF SERVICE, BUT IN NO EVENT SHALL THE AMOUNT OF THE AVERAGE ANNUAL SALARY USED TO DETERMINE THIS PORTION OF THE ANNUITY BE LESS THAN THE MAXIMUM SALARY FOR CLASS 1, GROUP A, ESTABLISHED BY THE DISTRICT OF COLUMBIA TEACHERS' SALARY ACT OF 1945 (59 STAT. 488), AS AMENDED * * *

UNTIL THE ENACTMENT OF THE TEACHERS' SALARY ACT APPROVED JULY 7, 1947, ANNUITIES WERE COMPUTED ON THE BASIS OF A MINIMUM 5 YEAR SALARY AVERAGE OF $2,900, THE MAXIMUM SALARY FOR CLASS 1, GROUP A.

SECTION 21 (B) OF THE DISTRICT OF COLUMBIA TEACHERS' SALARY ACT OF 1947, APPROVED JULY 7, 1947, 61 STAT. 260, INCREASED THE MINIMUM AMOUNT OF THE AVERAGE ANNUAL SALARY USED TO DETERMINE THE PORTION OF ANNUITY AUTHORIZED BY SECTION 5 (1) OF THE ACT APPROVED AUGUST 7, 1946, TO $4,000 EFFECTIVE JULY 1, 1947, THAT BEING THE MAXIMUM SALARY OF CLASS 1, GROUP A, FIXED IN SECTION 1 OF THE ACT OF JULY 7, 1947, 61 STAT. 248, 249.

PUBLIC LAW 151, 81ST CONGRESS, APPROVED JUNE 30, 1949, 63 STAT. 376, PROVIDES:

SEC. 3. (A) EACH EMPLOYEE OF THE BOARD OF EDUCATION OF THE DISTRICT OF COLUMBIA WHOSE SALARY IS FIXED AND REGULATED BY THE DISTRICT OF COLUMBIA TEACHERS' SALARY ACT OF 1947, EXCEPT THE SUPERINTENDENT OF SCHOOLS, SHALL RECEIVE, IN ADDITION TO THE COMPENSATION ALREADY PROVIDED BY SUCH ACT, COMPENSATION AT THE RATE OF $330 PER ANNUM.

(B) THE BASIC AND MAXIMUM SALARIES FOR ALL SALARY CLASSES IN TITLE I OF THE DISTRICT OF COLUMBIA TEACHERS' SALARY ACT OF 1947, EXCEPT CLASS 29, ARE HEREBY INCREASED $330, RESPECTIVELY.

(C) THIS SECTION SHALL TAKE EFFECT AS OF THE FIRST DAY OF THE FIRST PAY PERIOD WHICH BEGAN AFTER JUNE 30, 1948.

AS SAID ACT OF JUNE 30, 1949, INCREASES THE MAXIMUM SALARY FIXED IN THE DISTRICT OF COLUMBIA SCHOOL TEACHERS' ACT OF 1947 FOR TEACHERS IN CLASS 1, GROUP A, FROM $4,000 TO $4,330 PER ANNUM, YOUR QUESTION STATED IN THE OPENING PARAGRAPH HEREOF IS REQUIRED TO BE ANSWERED IN THE AFFIRMATIVE.